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Establishing an accurate battery equivalent model is an important link in the development of battery management system (BMS). The second-order RC equivalent circuit model can accurately describe the dynamic characteristics of the battery. Considering the influence of state of charge (SOC) and battery charging and discharging state on the model parameters, the battery model parameters in charging state and discharging state are identified separately through battery performance test experiments. The equivalent circuit model of lithium ion battery with variable parameters is established by Simscape language, and simulation analysis is carried out. The results show that, considering the influence of battery charge and discharge state, the error of the model is small and the accuracy of the model is improved.